Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
In cheque dishonour proceedings, once issuance of the cheque and the signature are admitted or proved, a reverse onus arises and the law presumes that the cheque was issued towards a legally enforceable debt or liability; the accused must rebut that presumption by a probable defence supported by cogent material, and a bare denial or vague explanation is insufficient. Dishonour on stop-payment instructions can still attract penal consequences where the cheque was presented within validity, returned unpaid, notice was issued in time, and payment was not made. On that basis, the acquittal was set aside and the complaint cases were remanded for fresh adjudication.
In cheque dishonour proceedings, once issuance of the cheque and the signature are admitted or proved, a reverse onus arises and the law presumes that the cheque was issued towards a legally enforceable debt or liability; the accused must rebut that presumption by a probable defence supported by cogent material, and a bare denial or vague explanation is insufficient. Dishonour on stop-payment instructions can still attract penal consequences where the cheque was presented within validity, returned unpaid, notice was issued in time, and payment was not made. On that basis, the acquittal was set aside and the complaint cases were remanded for fresh adjudication.
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